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Australia: Consultation on changes to Top 100 GST program; simplifying GST guidance for food retailers

Consultation closes September 29, 2025

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September 10, 2025

The Australian Taxation Office (ATO) initiated a consultation on proposed changes to its Top 100 Goods and Services Tax (GST) program for high assurance GST reporters following the introduction of the supplementary annual GST return (SAGR), including transition for high assurance reporters who prepare their own GST analytical tool (GAT) prior to filing the SAGR to an assurance refresh check every four years.

The consultation closes September 29, 2025.

In addition, the ATO issued a tax determination—A New Tax System (Goods and Services Tax) (Simplified Accounting Methods – Supermarket and Convenience Stores) Determination 2025—allowing eligible food retailers to adopt a simplified accounting method when calculating their net amount to reduce their costs of complying with GST requirements.

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